DAC7 for Salons 2026: What Booksy and Fresha Report to the Tax Office

You run bookings through Booksy or Fresha, clients pay online through the app, and every month you get a payout into your account. Few salon owners realize that this kind of setup can mean the platform is reporting your income to the tax office before you even declare it yourself. This isn't scaremongering, it's a consequence of the EU DAC7 directive, which covers digital platforms that handle payments for services.

What DAC7 is, in short

DAC7 is EU directive 2021/514, which requires operators of digital platforms to report data about sellers using their platform to the tax authority of the country where the seller is based or resident. In Poland the directive has been in force since January 2023, with the first full annual reporting covering 2023 data.

The directive covers various categories of activity, including the sale of goods, rental of property, rental of transport, and the provision of personal services on demand, a category that includes beauty services booked online.

When a booking platform actually falls under DAC7

This is the key question, and there's no single simple answer for every salon, because it depends on exactly how you use a given platform.

• The platform processes payment for the service: if a client pays for the appointment directly through the app (for example, an online payment feature in Booksy or Fresha), the platform knows the exact amount of consideration for the service, and in that situation it usually qualifies as a reporting platform operator for that transaction.
• The platform is purely a booking calendar, and the client pays in cash or by card at the salon: in this scenario the platform may not have knowledge of the actual amount paid, which affects whether that particular transaction is reportable at all through that particular platform under that specific billing model.

Unlike the sale of goods, where DAC7 provides a de minimis threshold excluding small sellers (below a certain number of transactions and a low total annual amount), for personal services that kind of automatic threshold usually doesn't apply. That means even a small salon using online payments through a platform can fall under reporting, regardless of scale.

What exactly might end up in the report

If the platform you use classifies you as a reportable seller, the data sent to the tax administration usually includes:

1. Your name or business name and NIP.
2. The address of your registered business.
3. The bank account number the platform uses for payouts.
4. The total amount paid in a given quarter and year for services provided through the platform.
5. The number of transactions completed in a given period.
6. The fees, commissions and taxes deducted by the platform itself.

What to do to avoid a surprise from the tax office

• Check the terms and payment settings in Booksy or Fresha to understand whether you're using the online payment feature processed by the platform, or just the booking calendar, with settlement between you and the client happening outside the app.
• Contact the platform's support with a specific question about whether your account is subject to DAC7 reporting, and if so, what data is being shared. Large platforms usually have ready information on this in their help centre or terms of service.
• Reconcile the platform's figures with your own revenue records on an ongoing basis, instead of waiting until year end. If the amount reported by the platform differs from what you've declared in your bookkeeping, it's better to resolve the discrepancy early rather than get a question from the tax office.
• Consult your accountant on how to treat online payments through the platform in your records, especially if you use a fiscal cash register alongside in-app payments, to avoid double counting or gaps in documentation.

Frequently Asked Questions

Does DAC7 only apply to large salons with several employees?

No. For personal services provided through a platform, unlike goods sales, there's usually no threshold excluding small sellers. Even a one-person salon using online payments through a booking platform can fall under reporting.

If clients only pay cash at the salon, and Booksy is just for bookings, am I still being reported?

It depends on the specific platform and how it operates. If the platform doesn't process payment and has no knowledge of the amount paid, it's less likely to classify you as reportable for that particular transaction. It's still worth verifying this directly with the platform rather than assuming, since rules do get updated.

What happens if the amount I declare in my tax return differs from what the platform reports?

The tax office may ask for clarification about why there's a discrepancy between the platform's data and your tax return. That doesn't automatically mean an audit, but it's better to have an explanation ready, for example if part of the amount reported by the platform is fees that aren't actually your income.

Is the data reported by the platform shared only with the Polish tax office?

The data goes to the tax administration of the country where the seller is based or resident, which for most Polish salons means the Polish tax office. The DAC7 mechanism also provides for information exchange between EU member states in certain situations.